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7/8/2015

BUSINESS REGISTRATION AS STRN OF AN


TAXATION INDIVIDUAL & AOP

NATIONAL COLLEGE OF BUSINESS ADMINISTRATION


& ECONOMICS WCC
BUSINESS TAXATION

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BUSINESS TAXATION

NCBA&E
(National College of Business Administration & Economics)

A Project on
REGISTRATION AS STRN OF AN
INDIVIDUAL & AOP

Project Advisor

Prof. IRFAN NAJMI


Department of Business Administration Session 2013-2017

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This write-up has been prepared and submitted to fulfill the


partial requirement for the degree of Business Administration.

Submitted by:

Student Id. Student Name Signature

BS-FA02-10 FARIA ANWAAR

BBS-FA01-O5 MOHSIN KHAN

Approved by:
Prof. IRFAN NAJMI
Department of Business administration
NCBA&E JULY 08, 2015

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Undertaking:

The project titled REGISTRATION AS STRN OF


AN INDIVIDUAL & AOP has been written by Faria
Anwaar and Mohsin Khan as a partial fulfillment of the
requirements for the degree of business administration from
National College of Business Administration and Economics.

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Acknowledgments:

First of all, we are grateful to ALMIGHTY ALLAH for grant of


the endurance and patience required in carrying out the
Project. We are also thankful to our respected and capable
teachers for their timely advice and cooperation. We are also
grateful to our loving parents, for the prayers and
encouragement that helped us at every stage of the Project.

The assignment was carried out under the able guidance of


Prof. IRFAN NAJMI, a true professional who has excellent
command over the subject. He helped us to conceive the
project to start with and later-on sorted out our numerous
queries and enabled to complete the project. We are
extremely thankful to him for his precious time and
dedication.

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Dedications:

We dedicate this project to our loving parents, whose prayers


are always with us. I confer this project to all the teachers in
our whole educational career. Along with all, we bestow our
project to some special personalities, whose help led us
towards the completion of this project.

Faria Anwaar
Mohsin Khan

Declaration:

This project is the result of indigenous efforts and this will not
be presented in any other University/Institute for any other
degree or qualification.

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Table of Contents

REGISTRATION FORM .................................... 8


DOCUMENTS TO BE ATTACHED ................... 10
ALL APPLICATIONS .................................. 10
Individual ................................................. 10
Association of Person .............................. 11
Company ................................................. 11

FLOW CHART................................................ 12
EXPLANATION OF SUBMISSION MODES ..... 13
References ............................................... 14

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FILLING INSTRUCTIONS
REGISTRATION AS STRN OF AN INDIVIDUAL
& AOP

DOCUMENTS TO BE ATTACHED
ALL APPLICATIONS
i. Copy of CNIC (Citizens Nuclear Information Center) /Passport
of Applicant
ii. Copy of the Electricity Bill of the connection installed at the address
given in the Registry Portion of TRF-01
iii. Copy of CNIC (Citizens Nuclear Information Center) of Owner
of business premises, if the premises are not self-owned along with
copy of rent/lease agreement

INDIVIDUAL

A. Salaried Persons
i. Copy of CNIC (Citizens Nuclear Information Center) / Passport
of Individual
ii. Salary Slip or Employment Letter (for new employees)
B. Business Persons
i. Copy of CNIC (Citizens Nuclear Information Center) / Passport
of Individual
ii. One Page of Business Letter Head Pad (crossed as X),
iii.Bank Account Certificate issued by the bank for the account
maintained in the name of the business, if applying for ST
Registration

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C. Other Individual
i. Copy of CNIC (Citizens Nuclear Information Center) / Passport
of Individual
ii. Single page declaration stating the purpose of Registration with
documentary evidence(s)

AOP (Association of Person)


i. Copy of CNIC (Citizens Nuclear Information Center) of
Applicant
ii. Attested Copy of AOP (Association of Person) Agreement, if
applicable
iii. Applications of all Partners, if not already NTN (National Tax
Number) holder

Company
i. Copy of SECP Incorporation Certificate
ii. Form-III/Form-A submitted to SECP
iii. Applications of all Owners/Directors if not already NTN (National
Tax Number) holder
iv. Company's Bank Account Certificate
v. Statement of Affairs
vi. Bank Statement
vii. For quick STRN Issuance, Download GVS FBR Mobile Application
from Google Store and send electronic image of Manufacturing Unit,
Business Premises, Electricity and Gas Meter.

For NR Company not having Permanent Existence in Pakistan


a. Incorporation Certificate of the Company in the Country of Non-

Resident

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b. Copy of CNIC (Citizens Nuclear Information Center) of

Authorized Rep.

FLOW CHART OF REGISTRATION PROCEDURE

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Receiving
Accessing NTN
The FBR Certificate
Website On showing
CNIC

Do
Download Telephonic
Form From Verification
FBR Of
Website Application
Receiving

Send It To
RTO office
Duly
Through
Complete
Courrier on
Application
Mentioned
Address

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EXPLANATION OF SUBMISSION MODES

TAX REGISTRATION FORM CAN BE SUBMITTED AS FOLLOWS:


1) Online application can also be prepared by accessing the FBR website.
2) https://e.fbr.gov.pk. Download form from website. Online tutorial for
assistance can also be downloaded.
3) Duly completed application form along with copies of required
documents can be submitted at any of the Regional Tax Office or
TFCs.
4) If online application is submitted, then Printed Application duly
signed by along with all the required documents should be sent by
Courier at following address: Manager (Taxpayer Registration),
PRAL Office, Third Floor, Software Technology Park III, I-9,
Islamabad.
5) Do verify about the receiving of your application form at RTO
(Regional Tax Office). NTN (National Tax Number) Certificate
should be received in person at RTO by the applicant or his authorized
representative, after one working day of successful telephonic
verification.
6) At the time of receiving the Certificate, Original CNIC should be
shown. If an authorized representative is to receive the NTN
Certificate then Original Authority Letter and original CNIC of the
authorized person should be shown at the RTO / TFC Counter.
7) In case of Taxpayer is registered for Sales Tax as well, then the
Certificate will be delivered by the Authorized Officer of RTO
concerned to the applicant in person.
8) Request for Change in Particulars is also processed on the same
form number NOC from the RTO/LTU is required

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9) For Request of Duplicate Certificate, complete particulars should be


provided. Current Certificate should be surrendered, if available. A
CPR for Rs. 1,000 should be attached as fee for issuance of Duplicate
Certificate.

REFERENCES
https://www.fbr.gov.pk/ShowDocument.aspx?Actionid=1250

http://www.itnaconsultants.com/fbr-online-ntn-verification

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